Page No.# 1/2 vs The Union Of India And 2 Ors
2023 Latest Caselaw 3400 Gua

                                                                        Page No.# 1/2

GAHC010068452023




                        THE GAUHATI HIGH COURT
   (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                            Case No. : WP(C)/1764/2023

           M/S M P AGARWALLA
           A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT
           BOKAKAT TOWN A T ROAD GOLAGHAT ASSAM PIN 785621 REP. BY ONE
           OF ITS PARTNER SHRI BINOD KUMAR AGARWALLA PETITIONER NO. 2
           HEREIN

           2: BINOD KUMAR AGARWALLA
            S/O KAMLA PRASAD AGARWALLA R/O BOKAKAT TOWN GOLAGHAT
           ASSAM PIN 785621 ONE OF THE PARTNERS OF PETITIONER NO. 1 FIR

           VERSUS

           THE UNION OF INDIA AND 2 ORS,
           REP. BY ITS SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE
           DEPTT. OR REVENUE NEW DELHI- 110001

           2:COMMISSIONER , CGST AND CX,
            GUWAHATI COMMISSIONERATE CENTRAL GST HQRS GUWAHATI GST
           BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001

           3:ASSISTANT COMMISSIONER,
            CGST, JORHAT
           AKSHAY APARTMENT STATION GODOWN ROAD JORHAT 78500


For the Petitioner            :     Dr. A. Saraf, Senior Advocate assisted by
                                    Mr. N.N. Dutta, Advocate.


For the Respondent(s)        :      Mr. S.C. Keyal, Standing Counsel, GST.

Page No.# 2/2

-B E F O R E -

HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE SUSMITA PHUKAN KHAUND

28.08.2023

Mr. S.C. Keyal, learned counsel representing the respondents has drawn the Court's attention to the judgment rendered by the High Court of Andhra Pradesh in Thrumalakonda Plywoods Vs. The Assistant Commissioner- State Tax and Others, 2023 0 Supreme (AP) 768 [WP(C) No.24235/2022, dated 18.07.2023] based on ratio of Hon'ble the Supreme Court judgment in ALD Automotive Private Limited Vs. Commercial Tax Officer, (2019) 13 SCC 225 . He urges that the controversy raised by the writ petitioner in the instant writ petition is squarely covered by the ratio of the aforesaid judgment.

Dr. A. Saraf, learned senior counsel representing the petitioner prays for some time to complete his instructions.

List after 4(four) weeks.

                      JUDGE                                 CHIEF JUSTICE


Comparing Assistant